Country tax profile · 2026
South Africa capital gains tax
Applies
capital gains tax for individuals
How South Africa taxes capital gains
18% effective (40% inclusion rate x 45% max marginal)
Compiled by MyNomadWorld for South Africa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Africa compares
57 of 197 countries we track have no capital gains tax for individuals. South Africa is not one of them.
Who is a tax resident of South Africa?
Ordinarily resident, OR physical presence test: >91 days in SA in current tax year and each of the 5 preceding years, plus >915 days total across those 5 years.
Related South Africa taxes
Moving to South Africa?
Get matched with a vetted South Africa tax & immigration advisor who handles residency and the exit from your current country.
See advisors →South Africa capital gains tax FAQ
What is the capital gains tax rate in South Africa?
18% effective (40% inclusion rate x 45% max marginal)